Search results for: green accounting

Authors: Manuela Nayantara Jeyaraj

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Green IT is a term that refers to the collective strategic and tactical practices that unswervingly condense the carbon footprint to a diminished proportion in an establishment’s computing procedures. This concept has been tightly knit with IT related organizations; hence it has been precluded to be applied within non-IT organizations in Sri Lanka. With the turn of the century, computing technologies have taken over commonplace activities in every nook and corner in Sri Lanka, which is still on the verge of moving forth in its march towards being a developed country. Hence, it needs to be recursively proven that non-IT industries are well-bound to adhere to ‘Green IT’ practices as well, in order to reduce their carbon footprint and move towards considering the practicality of implementing Green-IT practices within their work-arounds. There are several spheres that need to be taken into account in creating awareness of ‘Green IT’, such as the economic breach, technologies available, legislative bounds, community mind-set and many more. This paper tends to reconnoiter causes that currently restrain non-IT organizations from considering Green IT concepts. By doing so, it is expected to prove the beneficial providence gained by implementing this concept within the organization. The ultimate goal is to propose feasible ‘Green IT’ practices that could be implemented within the context of Sri Lankan non-IT sectors in order to ensure that organization’s sustainable growth towards a long term existence.

Keywords: computing practices, Green IT, non-IT industries, Sri Lanka, sustainability

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Authors: Mia Wimala, Emma Akmalah, Ira Irawati, M. Rangga Sururi

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One way that has been aggressively implemented in creating a sustainable environment nowadays is through the implementation of green building concept. In order to ensure the success of its implementation, the support and initiation from educational institutions, especially higher education institutions are indispensable. This research was conducted to figure out the obstacles restraining the success of green campus implementation in Indonesia, as well as to propose strategies to overcome those obstacles. The data presented in this paper are mainly derived from interview and questionnaire distributed randomly to the staffs and students in 10 (ten) major institutions around Jakarta and West Java area. The data were further analyzed using ANOVA and SWOT analysis. According to 182 respondents, it is found that resistance to change, inadequate knowledge, information and understanding, no penalty for any environmental violation, lack of reward for green campus practices, lack of stringent regulations/laws, lack of management commitment, insufficient funds are the obstacles to the green campus movement in Indonesia. In addition, out of 6 criteria considered in UI GreenMetric World Ranking, education was the only criteria that had no significant difference between public and private universities in generating the green campus performance. The work concludes with recommendation of strategies to improve the implementation of green campus in the future.

Keywords: green campus, obstacles, sustainable, higher education institutions

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Authors: Shadi Motamedighazvini, Roohollah Taherkhani, Mahdi Mahdikhani, Najme Hashempour

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Nowadays, green building rating systems are an inevitable necessity for managing environmental considerations to achieve green buildings. The aim of this paper is to deliver a detailed recognition of what has been the focus of green building policymakers around the world; It is important to conduct this study in a way that can provide a context for researchers who intend to establish or upgrade existing rating systems. In this paper, fifteen rating systems including four worldwide well-known plus eleven local rating systems which have been selected based on the answers to the questionnaires were examined. Their similarities and differences in mandatory and prerequisite clauses, highest and lowest scores for each criterion, the most frequent criteria, and most frequent sub-criteria are determined. The research findings indicated that although the criteria of energy, water, indoor quality (except Homestar), site and materials (except GRIHA) were common core criteria for all rating systems, their sub-criteria were different. This research, as a roadmap, eliminates the lack of a comprehensive reference that encompasses the key criteria of different rating systems. It shows the local systems need to be revised to be more comprehensive and adaptable to their own country’s conditions such as climate.

Keywords: environmental assessment, green buildings, green building criteria, green building rating systems, sustainability, rating tools

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Authors: S. Saroop, D. Allopi

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In the area of civil infrastructure, there is an urgent need to apply technologies that deliver infrastructure sustainably in a way that is cost-effective. Civil engineering projects can have a significant impact on ecological and social systems if not correctly planned, designed and implemented. It can impact climate change by addressing the issue of flooding and sustainability. Poor design choices now can result in future generations to live in a climate with depleted resources and without green spaces. The objectives of the research study were to rate the sensitivity of various greener infrastructure technologies that can be used in township infrastructure, at the various stages of the project. This paper discusses the Green Township Infrastructure Design Toolkit, that is used to rate the sustainability of infrastructure service projects. Various case studies were undertaken on a range of infrastructure projects to test the sensitivity of various design solution against sustainability criteria. The Green reporting tools ensure efficient, economical and sustainable provision of infrastructure services.

Keywords: eco-efficiency, green infrastructure, green technology, infrastructure design, sustainable development

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Authors: Rbiha Salsabil Ketitni

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The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency.

Keywords: accounting, intellectual capital, intellectual capital accounting, information system

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Authors: Rania Ajmi, Faiza Allouche Khebour, Aude Nuscia Taibi, Sirine Essasi

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Urban green spaces (UGS) as an important contributor can be a significant part of sustainable development. A spatial method was employed to assess and map the spatial distribution of UGS in five districts in Sousse, Tunisia. Ecological management of UGS is an essential factor for the sustainable development of the city; hence the municipality of Sousse has decided to support the districts according to different green spaces characters. And to implement this policy, (1) a new GIS web application was developed, (2) then the implementation of the various green spaces was carried out, (3) a spatial mapping of UGS using Quantum GIS was realized, and (4) finally a data processing and statistical analysis with RStudio programming language was executed. The intersection of the results of the spatial and statistical analyzes highlighted the presence of an imbalance in terms of the spatial UGS distribution in the study area. The discontinuity between the coast and the city's green spaces was not designed in a spirit of network and connection, hence the lack of a greenway that connects these spaces to the city. Finally, this GIS support will be used to assess and monitor green spaces in the city of Sousse by decision-makers and will contribute to improve the well-being of the local population.

Keywords: distributions, GIS, green space, imbalance, spatial analysis

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Authors: Xin Wang, Chaoqun Ma, Zheng Yao

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Although green technology innovation faces new opportunities and challenges in the digital era, its theoretical research remains limited. Drawing on the attention-based view, this study employs the spatial Durbin model to investigate the impact of local government digital attention and digital industrial agglomeration on green technology innovation across 30 Chinese provinces from 2011 to 2021, as well as the spatial spillover effects present. The results suggest that both government digital attention and digital industrial agglomeration positively influence green technology innovation in local and neighboring provinces, with digital industrial agglomeration exhibiting a positive moderating effect on this direct local and indirect spatial spillover relationship. The findings of this study provide a new theoretical perspective for green technology innovation research and hold valuable implications for the advancement of the attention-based view and green technology innovation.

Keywords: local government digital attention, digital industrial agglomeration, green technology innovation, attention-based view

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Authors: Chayarat Tantanasarit, Sandhya Babel

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Green mussels (Perna viridis) can effectively remove nutrients from seawater through their filtration process. This study aims to estimate 'net' nutrient removal rate by green mussel through calculation of nutrient uptake and release. Nutrients (carbon, nitrogen, and phosphorus) uptake was calculated based on the mussel filtration rate. Nutrient release was evaluated from carbon, nitrogen, and phosphorus released as mussel feces. By subtracting nutrient release from nutrient uptake, net nutrient removal by green mussel can be found as 3302, 380 and 124 mg/year/indv. Mass balance model was employed to simulate nutrient removal in actual green mussel farming conditions. Mussels farm area, seawater flow rate and amount of mussels were considered in the model. Results show that although larger quantity of green mussel farms lead to higher nutrient removal rate, the maximum green mussel cultivation should be taken into consideration as nutrients released through mussel excretion can strongly affect marine ecosystem.

Keywords: carbon, ecretion, filtration, nitrogen, phosphorus

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Authors: Wann-Ming Wey

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In recent years, the problems of global climate change and natural disasters have induced the concerns and attentions of environmental sustainability issues for the public. Aside from the environmental planning efforts done for human environment, Transit-Oriented Development (TOD) has been widely used as one of the future solutions for the sustainable city development. In order to be more consistent with the urban sustainable development, the development of the built environment planning based on the concept of Green TOD which combines both TOD and Green Urbanism is adapted here. The connotation of the urban development under the green TOD including the design toward environment protect, the maximum enhancement resources and the efficiency of energy use, use technology to construct green buildings and protected areas, natural ecosystems and communities linked, etc. Green TOD is not only to provide the solution to urban traffic problems, but to direct more sustainable and greener consideration for future urban development planning and design. In this study, we use both the TOD and Green Urbanism concepts to proceed to the study of the built environment planning and design. Fuzzy Delphi Technique (FDT) is utilized to screen suitable criteria of the green TOD. Furthermore, Fuzzy Analytic Network Process (FANP) and Quality Function Deployment (QFD) were then developed to evaluate the criteria and prioritize the alternatives. The study results can be regarded as the future guidelines of the built environment planning and designing under green TOD development in Taiwan.

Keywords: green TOD, built environment, fuzzy delphi technique, quality function deployment, fuzzy analytic network process

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Authors: Manirath Wongsim

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Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

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Authors: Abhijit Das, Runu Chakraborty

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Tea is the most widely consumed beverage aside from water; it is grown in about 30 countries with a per capita worldwide consumption of approximately 0.12 liter per year. Green tea is of growing importance with its antioxidant contents associated with its health benefits. The various extraction methods can influence the polyphenol concentrations of green tea. The purpose of the study was to quantify the polyphenols, flavonoid and antioxidant activity of both caffeinated and decaffeinated form of tea manufactured commercially in Assam, North Eastern part of India. The results display that phenolic/flavonoid content well correlated with antioxidant activity which was performed by DPPH (2,2-diphenyl-1-picrylhydrazyl) and FRAP (Ferric reducing ability of plasma) assay. After decaffeination there is a decrease in the polyphenols concentration which also affects the antioxidant activity of green tea. For the enrichment of antioxidant activity of decaffeinated tea a herbal plant extract is used which shows a synergistic effect between green tea and herbal plant phenolic compounds.

Keywords: antioxidant activity, decaffeination, green tea, flavonoid content, phenolic content, plant extract

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Authors: M. Bortolini, E. Ferrari, F. G. Galizia, C. Mora

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In the last decades, an increasing set of companies adopted lean philosophy to improve their productivity and efficiency promoting the so-called continuous improvement concept, reducing waste of time and cutting off no-value added activities. In parallel, increasing attention rises toward green practice and management through the spread of the green supply chain pattern, to minimise landfilled waste, drained wastewater and pollutant emissions. Starting from a review on contributions deepening lean and green principles applied to supply chain management, the most relevant drivers to measure the performance of industrial processes are pointed out. Specific attention is paid on the role of cost because it is of key importance and it crosses both lean and green principles. This analysis leads to figure out an original reference framework for integrating lean and green principles in designing and managing supply chains. The proposed framework supports the application, to the whole value chain or to parts of it, e.g. distribution network, assembly system, job-shop, storage system etc., of the lean-green integrated perspective. Evidences show that the combination of the lean and green practices lead to great results, higher than the sum of the performances from their separate application. Lean thinking has beneficial effects on green practices and, at the same time, methods allowing environmental savings generate positive effects on time reduction and process quality increase.

Keywords: environmental sustainability, green supply chain, integrated framework, lean thinking, supply chain management

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Authors: Mario Belseran

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The issue of climate change become world attention where one of them increase in air temperature due to greenhouse gas emissions. This climate change is caused by gases in the atmosphere, one of which is CO2. DKI Jakarta as the capital has a dense population with a variety of existing land use. Land use that is dominated by settlements resulting in fewer green space, which functions to absorb atmospheric CO2. Image interpretation SPOT-7 is used to determine the greenness level of vegetation on a green space using the vegetation index NDVI, EVI, GNDVI and OSAVI. Measuring the diameter and height of trees were also performed to obtain the value of biomass that will be used as the CO2 absorption value. The CO2 absorption value that spread in Jakarta are classified into three classes: high, medium, and low. The distribution pattern of CO2 absorption value at green space in Jakarta dominance in the medium class with the distribution pattern is located in South Jakarta, East Jakarta, North Jakarta and West Jakarta. The distribution pattern of green space in Jakarta scattered randomly and more dominate in East Jakarta and South Jakarta

Keywords: carbon dioxide, DKI Jakarta, green space, SPOT-7, vegetation index

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Authors: Ruoyu Mao

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Exploring the relationship between urban green development and regional integration level is of great significance for realising regional high quality and sustainable development. Based on the Tapio decoupling model and the theoretical framework of urban green development and regional integration, this paper builds an analysis system, makes a quantitative analysis of urban green development and regional integration level in a certain period, and discusses the relationship between the two. It also takes China's Yangtze River Delta urban agglomeration as an example to study the degree of decoupling, the type of decoupling, and the trend of the evolution of the spatio-temporal pattern of decoupling between the level of urban green development and the level of regional integration in the period of 2014-2021, with the aim of providing a useful reference for the future development of the region.

Keywords: regional integration, urban green development, Tapio decoupling model, Yangtze River Delta urban agglomeration

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Authors: Chen Zhi-Wei, Hsieh Wei-Fang

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Taiwan annual rainfall is global average of 2.5 times, plus city excessive development, green constantly to reduced, instead of is big area of artificial base disc, makes Taiwan rainy season during occurred of storm cannot timely of emissions, led to flood constantly, and rain also cannot was retained again using, led to city hydrological balance suffered damage, and to Regulation city of by brings of negative effect, increased green covered rate became most effective of method, and city land limited, so roof green gradually became a alternative program. Green roofs have become one of the Central and local government policy initiatives for urban development, in foreign countries, such as the United States, and Japan, and Singapore etc. Development of roof greening as an important policy, has become a trend of the times. In recent years, many experts and scholars are also on the roof greening all aspects of research, mostly for green roof for the environmental impact of benefits, such as: carbon reduction, cooling, thermostat, but research on the benefits of green roofs under water cut but it is rare. Therefore, this research literature from green roof in to view and analyze what kind of medium suitable for roof greening and use of green base plate combination simulated green roof structure, via different proportions of the medium with water retention plate and drainage board, experiment with different planting base plate combination of water conservation performance. Research will want to test the effect of roof planting base mix, promotion of relevant departments and agencies in future implementation of green roofs, prompted the development of green roofs, which in the end Taiwan achieve sustainable development of the urban environment help.

Keywords: thin-layer roof greening and planting medium, water efficiency

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Authors: Hanan M. Taleb

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Since buildings are a major consumer of energy, their potential impact on the environment is considerable. Therefore, expanding the application of low energy architecture is of the utmost importance. Designing with nature is also one of the most attractive methods of design for many architects and designers because it creates a pathway to sustainability. One feature of designing with nature is the use of green roofing which aims to cover the roof with vegetation either partially or completely. Appreciably, green roofing in a building has many advantages including absorbing rainwater, providing thermal insulation, enhancing the ecology, creating a peaceful retreat for people and animals, improving air quality and helping to offset the air temperature and heat island effect. The aim of this paper is to monitor energy saving in the residential buildings of Dubai after applying green roofing techniques. The paper also attempts to provide a thermal analysis after the application of green roofs. A villa in Dubai was chosen as a case study. With the aid of energy simulation software, namely Design Builder, as well as manual recording and calculations, the energy savings after applying the green roofing were detected. To that extent, the paper draws some recommendations with regard to the types of green roofing that should be used in these particular climatic conditions based on this real experiment that took place over a one year period.

Keywords: residential buildings, Dubai, energy saving, green roofing, CFD, thermal comfort

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Authors: Clement Yeboah

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Prior research concludes that environmental commitment positively drives organisational performance. Nonetheless, the nexus and conditions under which environmental commitment capabilities contribute to a firm’s performance are less understood. The purpose of this quantitative relational study was to examine the relationship between environmental commitment and 500 firms’ performances in Ghana. The researchers further seek to draw insights from the resource-based view to conceptualize environmental commitment and green procurement practices as resource capabilities to enhance firm performance. The researchers used insights from the contingent resource-based view to examine green leadership orientation conditions under which environmental commitment capability contributes to firm performance through green procurement practices. The study’s conceptual framework was tested on primary data from some firms in the Ghanaian market. PROCESS Macro was used to test the study’s hypotheses. Beyond that, green procurement practices mediated the association between environmental commitment capabilities and the firm’s performance. The study further seeks to find out whether green leadership orientation positively moderates the indirect relationship between environmental commitment capabilities and firm performance through green procurement practices. While conventional wisdom suggests that improved environmental commitment capabilities help improve a firm’s performance, this study tested this presumed relationship between environmental commitment capabilities and firm performance and provides theoretical arguments and empirical evidence to justify how green procurement practices uniquely and in synergy with green leadership orientation transform this relationship. The study results indicated a positive correlation between environmental commitment and firm performance. This result suggests that firms that prioritize environmental sustainability and demonstrate a strong commitment to environmentally responsible practices tend to experience better overall performance. This includes financial gains, operational efficiency, enhanced reputation, and improved relationships with stakeholders. The study's findings inform policy formulation in Ghana related to environmental regulations, incentives, and support mechanisms. Policymakers can use the insights to design policies that encourage and reward firms for their environmental commitments, thereby fostering a more sustainable and environmentally responsible business environment. The findings from such research can influence the design and development of educational programs in Ghana, specifically in fields related to sustainability, environmental management, and corporate social responsibility (CSR). Institutions may consider integrating environmental and sustainability topics into their business and management courses to create awareness and promote responsible practices among future business professionals. Also the study results can also promote the adoption of environmental accounting practices in Ghana. By recognizing and measuring the environmental impacts and costs associated with business activities, firms can better understand the financial implications of their environmental commitments and develop strategies for improved performance.

Keywords: firm’s performance, green procurement practice, environmental commitment, environmental management, sustainability

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Authors: Viktória Sugár, Orsolya Frick, Gabriella Horváth, A. Bendegúz Vöröss, Péter Leczovics, Géza Baráth

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Urban greenery has multiple positive effects both on the city and its residents. Apart from the visual advantages, it changes the micro-climate by cooling and shading, also increasing vapor and oxygen, reducing dust and carbon-dioxide content at the same time. The above are all critical factors of livability of an urban fabric. Unfortunately, in a dense, historical district there are restricted possibilities to build green surfaces. The present study collects and systemizes the applicable green solutions in the case of a historical downtown district of Budapest. The study contains a GIS-based measurement of the eligible surfaces for greenery, and also calculates the potential of oxygen production, carbon-dioxide reduction and cooling effect of an increased green surface.  It can be concluded that increasing the green surface has measurable effects on a densely built urban fabric, including air quality, micro-climate and other environmental factors.

Keywords: urban greenery, green roof, green wall, green surface potential, sustainable city, oxygen production, carbon-dioxide reduction, geographical information system

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Authors: Manuela Nayantara Jeyaraj

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Information Technology (IT) is considered to be the prime contributor towards most of the energy releases and hence recursively impacting on the environmental Carbon Footprint on a major scale. The hostile effects brought about due to this massive carbon release such as global warming and ecosystem wipe-outs are currently being realized in Sri Lanka due to the rapid development and merging of computer based technologies. Sri Lanka, being a nature-rich island, has the undying need to preserve its natural environment hence resolving to better ‘Green IT’ practices in all possible spheres. Green IT implies the IT related practices for environmental sustainability. But the industrial divisions in Sri Lanka are still hesitant to fully realize the benefits of applying better “Green IT” principles due to considerations related to costs and other issues. In order to bring about a positive awareness of Green IT, the use of Smart Grids, which is yet a conceptualized principle within the Sri Lankan context, can be considered as a feasible proof in hand. This paper tends to analyze the feasibility of utilizing Smart Grids to ensure minimized cost and effects in preserving the environment hence ensuring Sustainable Green IT practices in an economically and technologically viable manner in Sri Lanka.

Keywords: green IT, industry, smart grid, Sri Lanka, sustainability

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Authors: Zhang Xue

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Urban public green spaces have evolved from classical private gardens and have expanded into multi-dimensional space value attributes such as scale and property rights. Among them, ecological, environmental value, social interaction value, and commercial, economic value have become consensual value characteristics. From the perspective of institutional economics, urban public green spaces, as a type of non-exclusive and non-competitive public good, express the social connotation of spatial "publicness" and multiple values are its important attributes. However, due to the positive externality characteristics of public green spaces, the cost-benefit functions between subjects are inconsistent, leading to issues such as the "anti-commons tragedy" of transitional management, lack of public sense of space responsibility, and weakened public nature. It is necessary to enhance the "publicness" of urban public green spaces through effective institutional arrangements, inclusive planning participation, and humane management measures, promoting urban public openness and the enhancement of multiple values.

Keywords: public green spaces, publicness, governance, institutional economics

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Authors: Jihad H. Asad

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An expression for the Green’s function (GF) of anisotropic face cantered cubic (IFCC) lattice is evaluated analytically and numerically for a single impurity problem. The density of states (DOS), phase shift and scattering cross section are expressed in terms of complete elliptic integrals of the first kind.

Keywords: lattice Green's function, elliptic integral, physics, cubic lattice

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Authors: Jackson Niyongabo

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This study addresses a notable gap in the existing literature on the relationship between energy consumption, economic growth, and CO₂ emissions, particularly within the African context. While numerous studies have explored these dynamics globally and regionally across various development levels, few have delved into the nuances of regions and income levels specific to African countries. Furthermore, the evaluation of the interplay between green growth policies, green energy technologies, and their impact on environmental quality has been underexplored. This research aims to fill these gaps by conducting a comprehensive analysis of the transition from conventional economic growth and energy consumption to a paradigm of green growth coupled with green energy utilization across the African continent from 1980 to 2018. The study is structured into three main parts: an empirical examination of the long-term effects of energy intensity, renewable energy consumption, and economic growth on CO₂ emissions across diverse African regions and income levels; an estimation of the long-term impact of green growth and green energy use on CO₂ emissions for countries implementing green policies within Africa, as well as at regional and global levels; and a comparative analysis of the impact of green growth policies on environmental degradation before and after implementation. Employing advanced econometric methods and panel estimators, the study utilizes a testing framework, panel unit tests, and various estimators to derive meaningful insights. The anticipated results and conclusions will be elucidated through causality tests, impulse response, and variance decomposition analyses, contributing valuable knowledge to the discourse on sustainable development in the African context.

Keywords: economic growth, green growth, energy consumption, CO₂ emissions, econometric models, green energy

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Authors: Ashraf Muharam, Nasser Al-Hemiddi, El Sayed Amer

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Green roof is one of sustainable practice for reducing the environmental impact of a building. Green roofs are vegetation roofs that are partially or completely covered building's roof. It can provide multiple environmental benefits such as mitigation of urban heat island effect and protecting buildings against solar radiation. In Riyadh city buildings consume about 70 % of the total energy used in the building for cooling and heating because of the Riyadh's harsh and tropical climate. So, the study aim was identifying the thermal performance of extensive green roof and comparing its performance with concrete roof performance during summer season. The experimental validations results indicated that the extensive green roofs system was better than concrete roof system for lowering the indoor air temperature. It could reduce the indoor air temperature from 2°C to 5.5°C compared to the concrete roof system. Also, the finding of this study demonstrated that extensive green roof system could reduce 12% to 33% of energy consumption of air conditioning in Riyadh city during summer seasons by using environmentally friendly insulation.

Keywords: thermal performance, green roof system, concrete roof system, tropical climatic, internal temperatures

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Authors: Z. Goosen, E. J. Cilliers

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Referring to the entire green network within urban environments, at all spatial scales, green infrastructure is considered as an important constituent of sustainable development within urban areas through planning for a healthy environment and simultaneously improving quality of life for the people. Green infrastructure has made its appearance internationally in terms of the infrastructural urban environment focussing on ecological systems and sustaining society while building with nature. Within South Africa, the terminology of green infrastructure has, however, not continuously been entertained, mainly due to more pressing realities and challenges faced within urban areas of South Africa that include but are not limited to basic service provision, financial constraints and a lack of guiding policies and frameworks. But the notion of green infrastructure planning has changes, creating a newfound movement within urban areas of South Africa encouraging green infrastructure for urban resilience. Although green infrastructure is not an entirely new concept within the local context of South Africa, the benefits thereof constantly needs to be identified in order to measure the value of green infrastructure. Consequently challenges faces within urban areas of South Africa, in terms of human and nature, could be restored through focussing on a sustainable green infrastructure approach. This study does not focus on the pressing challenges and realities faced within urban areas of South Africa but rather aims solely on improving a green infrastructure approach within urban areas of South Africa. At the outset, the study will commence by introducing the concept of a green infrastructure approach by means of a local and international comparison. This will ensure an improved conceptual understanding of green infrastructure within a local South African context. The green infrastructure concept will be elaborated on through the inclusion of South African case study evaluations. The selected case studies will illustrate existing green infrastructure implementation within South Africa along with the benefits provided through the implementation thereof in terms of human (the people) and nature (the natural environment). As green infrastructure within South Africa continues to remain a fairly new concept with moderate levels of implementation thereof, room for improving on the approach in terms of implementation and maintenance exist. For this reason, the study will conclude with alternative green infrastructure suggestions and approaches to possibly be enforced within South Africa, led by international best practices.

Keywords: green infrastructure, international best practices, sustainability, urban South Africa

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Authors: Annelien A. Van Rooyen, Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth

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Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

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Authors: Wongsim Manirath

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In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

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Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

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Authors: Angela McCaskill

Abstract:

Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.

Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP

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Authors: Andreia Cortes, Carla Pimentel-Rodrigues, Joao Almeida, Myriam Kanoun-Boule, Carla Carvalho, Antonio Tadeu, Armando Silva-Afonso

Abstract:

The adoption of green infrastructure is nowadays encouraged as an essential measure of urban planning and territorial development whenever it offers a better alternative, or is complementary, to current solutions. Green walls and living facades often provide healthy alternatives to traditional grey infrastructures, offering many benefits for both citizens and cities. Beyond the ability to improve environmental conditions and quality of life, they can augment the energy efficiency of buildings, enhance biodiversity and deliver a range of ecosystem services such as water purification, reduction of the urban heat island effect, improvement of air quality and climate change adaptation. For this communication, a systematic survey of the existing green walls and living facades in Portugal was carried out. Different systems were analyzed and compared in terms of dimensions, constructive solutions, vegetative species, maintenance necessities and environmental aspects.

Keywords: green buildings, green walls, living facades, sustainability construction

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Authors: Chao Jen-Chih, Hsu Kuo-Wei

Abstract:

Climate change and natural disasters take effect on urban development. It has been discussed urban renewals can prevent natural disasters. Integrating green infrastructure and urban renewals may have great effect on adapting the impact of climate change. To highlight the economic value of green infrastructure development on urban renewals, some strategies need to be carry on to reduce environmental impact. A number of urban renewals studies has been conducted on right transfer, financial risk, urban renewal policy, and public participation. Little research has been devoted on the subject of the economic value of green infrastructure development on urban renewals. The purpose of this study is to investigate the affecting factors on the economic value of green infrastructure development on urban renewals. This study will present the benefits of green infrastructure development and summarize the critical factors of green infrastructure develop on urban renewals for real essence and non-real essence on economic value from literature. Our results indicate that factors of housing price, land value, floor area incentive, and facilitation of the construction industry affect the outcome of real essence economic value. Factors of enhancement of urban disaster prevention, improvement of urban environment and landscape, crime reduction, climate control, pollution reduction, biological diversity, health impacts, and leisure space affects the outcome of non-real essence economic value.

Keywords: economic value, green infrastructure, urban renewals, urban development

Procedia PDF Downloads 397